Oklahoma Code § 68-2101

Title 68. Revenue And Taxation: Definitions
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For the purpose of this article:
1.  The term “motor vehicle” means and includes every
automobile, truck, truck-tractor, all-terrain vehicle, utility
vehicle or any motor bus or any self-propelled vehicle not operated
or driven upon fixed rails or tracks or in the air or on water;
2.  The term “vehicle” means and includes every device in, upon,
or by which any person or property is, or may be, transported or
drawn, excepting devices moved by human or animal power, when not
used upon fixed rails or tracks, or in the air or on water;
3.  The term “low-speed electrical vehicle” means and includes
any four–wheeled electrical vehicle that is powered by an electric
motor that draws current from rechargeable storage batteries or
other sources of electrical current and whose top speed is greater
than twenty (20) miles per hour but not greater than twenty-five
(25) miles per hour and is manufactured in compliance with the
National Highway Traffic Safety Administration standards for low-
speed vehicles in 49 C.F.R. 571.500;
4.  The term “automobile” means and includes every motor vehicle
constructed and used solely for the transportation of persons for
purposes other than for hire or compensation;
5.  The term “motorcycle” means and includes every motor vehicle
designed to travel on not more than three wheels other than an all-
terrain vehicle;
6.  The term “truck” means and includes every motor vehicle
constructed or used for the transportation of property not falling
within the definition of truck-tractor, trailer or semitrailer, as
herein defined;
7.  The term “truck-tractor” means and includes every motor
vehicle of the truck type designed to draw or support the front end
of a semitrailer;
8.  The term “trailer” means and includes any vehicle designed
to be drawn by a truck, tractor or a truck-tractor, but supported
upon its own wheels;
9.  The term “semitrailer” means and includes any vehicle
designed to be attached to, and having its front end supported by a
truck, tractor, or truck-tractor;
10.  The term “motor bus” means and includes every motor vehicle
constructed so as to carry persons, and which is used or rented to
carry persons for compensation;
11.  The term “manufactured home” means a residential dwelling
built in accordance with the National Manufactured Housing
Construction and Safety Standards Act of 1974, 42 U.S.C., Section
5401 et seq., and rules promulgated pursuant thereto and the rules
promulgated by the Oklahoma Used Motor Vehicle, Dismantler, and
Manufactured Housing Commission pursuant to Section 582 of Title 47
of the Oklahoma Statutes.  Manufactured home shall not mean a park

model recreational vehicle as defined in Section 1102 of Title 47 of
the Oklahoma Statutes;
12.  The term “farm tractor” means and includes any vehicle of
tractor type owned and operated by the purchaser and used
exclusively for agricultural purposes;
13.  The term “all-terrain vehicle” means and includes every
vehicle defined as an all-terrain vehicle in Section 1102 of Title
47 of the Oklahoma Statutes;
14.  The terms “legal ownership” and “legally owned” mean the
right to possession, whether acquired by purchase, barter, exchange,
assignment, gift, operation of law, or in any other manner;
15.  The term “person” means and includes natural persons,
individuals, partnerships, firms, associations, limited liability
companies, corporations, estates, trustees, business trusts,
syndicates, this state, any county, city, municipality, school
district or other political subdivision of the state, or any
corporation or combination acting as a unit or any receiver
appointed by any state or federal court; and the use of the singular
number shall include the plural number;
16.  The term “utility vehicle” means every vehicle defined as a
utility vehicle in Section 1102 of Title 47 of the Oklahoma
Statutes; and
17.  The term “medium-speed electrical vehicle” means any self-
propelled, electrically powered four-wheeled motor vehicle, equipped
with a roll cage or crush-proof body design, whose speed attainable
in one (1) mile is more than thirty (30) miles per hour but not
greater than thirty-five (35) miles per hour.
Added by Laws 1963, c. 361, § 2, eff. July 1, 1963.  Renumbered from
§ 21-101 of Title 47 by Laws 1965, c. 215, § 3.  Amended by Laws
1981, c. 118, § 27, eff. Oct. 1, 1981; Laws 1993, c. 366, § 44, eff.
Sept. 1, 1993; Laws 2000, c. 150, § 8, eff. July 1, 2000; Laws 2001,
c. 243, § 6, eff. Nov. 1, 2001; Laws 2005, c. 284, § 8, eff. July 1,
2005; Laws 2008, c. 98, § 11, eff. July 1, 2008; Laws 2008, c. 302,
§ 11, emerg. eff. June 2, 2008; Laws 2016, c. 57, § 2, eff. Nov. 1,
2016; Laws 2022, c. 282, § 235, emerg. eff. May 19, 2022; Laws 2024,
c. 452, § 151, emerg. eff. June 14, 2024.

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